13. A permit holder, except a municipal corporation, school board or corporation of school trustees, must keep the books and accounts determined by regulation, in the manner prescribed by regulation.
The fiscal period of a permit holder ends on 31 March each year. However, the fiscal period of a municipal corporation, school board or corporation of school trustees, as a permit holder, ends on the same date as that of the corporation or board.
A permit holder, except a municipal corporation, school board or corporation of school trustees shall, in addition, not later than 30 June each year, remit to the bureau a report of his activities and a financial report for the preceding fiscal period. In the case of a municipal corporation, these reports shall be remitted not later than 31 March each year and, in the case of a school board or a corporation of school trustees, not later than 30 September each year.
The report of activities shall also contain the information the bureau may determine by regulation.